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The best defence

Audit Committees have a responsibility to look across their company's lines of defence to align risk, control and assurance information.

The wider role of internal audit is to look beyond financial risks and statements and include other major risks and issues facing an organisation.

BY ACCIDENT and by design, human bodies are hard to break into. They are surrounded by defensive walls (the skin, the lining of the intestines) and secured by sentries (the cells and antibodies of the immune system). Yet when one of these lines of defence breaks down, the rest of the body falls